上海优化房产税试点政策 居住证未满3年可“先征后退”

Core Viewpoint - The new property tax policy in Shanghai aims to optimize housing consumption demand by providing tax exemptions for certain groups, including high-level talents and residents with a residence permit for over three years [1][3]. Group 1: Policy Details - The policy states that first-time homebuyers with a residence permit and families who have held the permit for over three years will be exempt from property tax on their first home [1][3]. - For second homes, families can be exempt from property tax if the average area per person does not exceed 60 square meters [1][3]. - Non-local buyers with a residence permit for less than three years will initially pay the tax but can apply for a refund once they meet the three-year requirement [2][3]. Group 2: Implementation Timeline - The new policy will take effect on January 1, 2025, allowing eligible buyers to apply for tax refunds for any overpaid taxes after this date [2]. Group 3: Market Impact - The policy is expected to align with the previous "Six Policies" aimed at boosting the real estate market, indicating a supportive stance towards reasonable housing consumption [3]. - The measures are designed to enhance housing demand, particularly for families looking to upgrade their living conditions [3].